随着国家成品油价格和税费改革方案的实施,使用多年的公路养护会计制度面临重大调整,为进一步适应财政部门推行的各项改革措施,本文通过分析,建议在保持公路养护行业会计核算特点的基础上,尽快修订有关制度,以适应不断变化的改革需要。 With the implementation of the national refined oil price and tax reform program, the road maintenance accounting system that has been in use for many years is facing major adjustments. In order to further adapt to the various reform measures implemented by the financial departments, this paper analyzes and suggests that in keeping with the characteristics of the accounting of highway maintenance industry Based on the amendment of the system as soon as possible to adapt to the changing needs of the reform.